Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 213.—Medical, Dental, etc., Expenses

Internal Revenue Bulletin 2005-51 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.213–1: Medical, dental, etc., expenses.

Rules are provided for substantiating the amount of a deduction or an expense for use of an automobile to obtain medical services. See Rev. Proc. 2005-78, page 1177.

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▸Contents — Internal Revenue Bulletin 2005-51

Internal Revenue Bulletin 2005-51

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